This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

To be safe, if you have received any bonus shares on or after 20 September 1985, keep all the documents the company gives you.

For bonus shares issued out of what used to be a share premium account that is, before 1 July 1998 - and for any bonus shares issued before 1 July 1987, you need to know when the original shares were acquired. If you acquired the original shares on or after 20 September 1985, you will also need to know what they cost. Keep a record of any amounts you paid to acquire the bonus shares and any amounts taxed as a dividend when they were issued. Keep your records for 5 years after you dispose of any of your shares or units. Flowchart 1 in appendix C summarises the different rules which apply to the treatment of bonus shares.

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We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.